Legal Opinion
John H. Newman and Claudia C. Newman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 23, 1990No. 551, Docket 89-4051PublishedCited by 6 opinions
1Opinion of the Court
TIMBERS, Circuit Judge:
Appellants John H. Newman and Claudia C. Newman (collectively “Newman”) appeal from a decision filed November 30, 1988, and entered January 17, 1989, in the United States Tax Court, Mary Ann Cohen, Judge, which determined a deficiency totaling $5,556 for the tax year 1982 in Newman’s federal income taxes. 56 T.C.M. (CCH) 748 (1988).
The appeal arises from an investment tax credit (“ITC”) that Newman claimed for his purchase of a tractor-trailer truck in 1982. The Commissioner of Internal Revenue (“Commissioner”) disallowed the credit. The Tax Court upheld the…
2Cases cited22 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Pullman-Standard v. SwintSupreme Court of the United States · 1982
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Frank Lyon Co. v. United StatesSupreme Court of the United States · 1978
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
17 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Casebeer v. CommissionerCourt of Appeals for the Ninth Circuit · 1990
- James v. CommissionerCourt of Appeals for the Tenth Circuit · 1990
- Guy B. Bailey, Jr., Lois M. Bailey, Bernard B. Neuman and Miriam Neuman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990
- Jack S. James v. Commissioner Of Internal RevenueCourt of Appeals for the Tenth Circuit · 1990
- Harvey L. Casebeer Patricia Casebeer Lewis W. Moore Shirley L. Moore Carlyle Sturm Charlotte Sturm v. Commissioner of Internal Revenue, Vincent T. Larsen Louise Larsen v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
1 more not listed; retrieve them via the Exa API.